REGISTERED NUMBER: 00581670 (England and Wales)

J.B. Cooke Limited

Unaudited Financial Statements for the Year Ended 5 April 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

M J Cooke

R M Cooke

SECRETARY:

R M Cooke

REGISTERED OFFICE:

32 The Crescent

Spalding

Lincolnshire

PE11 1AF

REGISTERED NUMBER:

00581670 (England and Wales)

ACCOUNTANTS:

Salway and Wright

32 The Crescent

Spalding

Lincolnshire

PE11 1AF

FIXED ASSETS

Tangible assets

4

79,421

93,217

Investments

5

5

5

79,426

93,222

CURRENT ASSETS

Stocks

193,380

168,707

Debtors

6

25,100

33,250

218,480

201,957

CREDITORS

Amounts falling due within one year

7

173,913

161,216

NET CURRENT ASSETS

44,567

40,741

TOTAL ASSETS LESS CURRENT LIABILITIES

123,993

133,963

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Revaluation reserve

8

228

228

Retained earnings

118,765

128,735

123,993

133,963

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2026 and were signed on its behalf by:

R M Cooke - Director

M J Cooke - Director

1.	STATUTORY INFORMATION

J.B. Cooke Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and property

-

in accordance with the property

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Land and

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 6 April 2025

24,236

352,252

33,039

409,527

Disposals

-

(65,200

)

-

(65,200

)

At 5 April 2026

24,236

287,052

33,039

344,327

DEPRECIATION

At 6 April 2025

-

300,087

16,223

316,310

Charge for year

-

10,433

3,363

13,796

Eliminated on disposal

-

(65,200

)

-

(65,200

)

At 5 April 2026

-

245,320

19,586

264,906

NET BOOK VALUE

At 5 April 2026

24,236

41,732

13,453

79,421

At 5 April 2025

24,236

52,165

16,816

93,217

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 6 April 2025

and 5 April 2026

5

NET BOOK VALUE

At 5 April 2026

5

At 5 April 2025

5

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Trade debtors

25,100

8,761

Other debtors

-

24,489

25,100

33,250

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.26

5.4.25

£

£

Bank loans and overdrafts

9,564

17,123

Trade creditors

20,294

15,034

Taxation and social security

2,276

860

Other creditors

141,779

128,199

173,913

161,216

8.

RESERVES

Revaluation

reserve

£

At 6 April 2025

and 5 April 2026

228